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1、AccountingUnit4AccountingPARTIFundamentalstoAccounting第一部分會計基本原理1.accounting[?'ka?nt??]n.會計2.double-entrysystem復式記賬法2-1Dr.(Debit)借記2-2Cr.(Credit)貸記3.accountingbasicassumption會計基本假設4.accountingentity會計主體5.goingconcern持續(xù)經(jīng)營6.accountingperiods會計分期7.monetarymeasurement
2、貨幣計量8.accountingbasis會計基礎9.accrual[?'kr??l]basis權責發(fā)生制【講解】accrualn.自然增長，權責發(fā)生制原則，應計項目accrualconcept應計概念accrue[?'kru?]v.積累，自然增長或利益增加，產(chǎn)生10.accountingpolicies會計政策11.substanceoverform實質(zhì)重于形式-42-Accounting12.accountingelements會計要素13.recognition[rek?g'n??(?)n]n.確認13-1initi
3、alrecognition[rek?g'n??(?)n]初始確認【講解】recognize['r?k?g'na?z]v.確認14.measurement['me??m(?)nt]n.計量14-1subsequent['s?bs?kw(?)nt]measurement后續(xù)計量15.asset['?set]n.資產(chǎn)16.liability[la??'b?l?t?]n.負債17.owners’equity所有者權益18.shareholder’sequity股東權益19.expense[?k'spens;ek-]n.費用20.p
4、rofit['pr?f?t]n.利潤21.residual[r?'z?dj??l]equity剩余權益22.residualclaim剩余索取權23.capital['k?p?t(?)l]n.資本24.gains[ɡeinz]n.利得25.loss[l?s]n.損失26.Retainedearnings留存收益27.Sharepremium股本溢價-42-Accounting28.historicalcost歷史成本【講解】historical[h?'st?r?k(?)l]adj.歷史的,歷史上的historic[h?'s
5、t?r?k]adj.有歷史意義的,歷史上著名的28-1replacement[r?'ple?sm(?)nt]cost重置成本29.BalanceSheet/StatementofFinancialPosition資產(chǎn)負債表29-1IncomeStatement利潤表29-2CashFlowStatement現(xiàn)金流量表29-3Statementofchangesinowners’equity(orshareholders’equity)所有者權益（股東權益）變動表29-4notes[n??ts]n.附注PARTIIFinan
6、cialAssets*第二部分金融資產(chǎn)*30.financialassets金融資產(chǎn)e.g.Afinancialinstrumentisanycontractthatgivesrisetoafinancialassetof-42-Accountingoneenterpriseandafinancialliabilityorequityinstrumentofanotherenterprise.【講解】giveriseto引起，導致31.cashonhand庫存現(xiàn)金32.bankdeposits[d?'p?z?t]銀行存款3
7、3.A/R,accountreceivable應收賬款34.notesreceivable應收票據(jù)35.othersreceivable其他應收款項36.equityinvestment股權投資37.bondinvestment債券投資38.derivativefinancialinstrument衍生金融工具39.activemarket活躍市場40.quotation[kw?(?)'te??(?)n]n.報價41.financialassetsatfairvaluethroughprofitorloss以公允價值計量且
8、其變動計入當期損益的金融資產(chǎn)41-1thosedesignatedasatfairvaluethroughprofitorloss指定為以公允價值計量且其變動計入當期損益的金融資產(chǎn)41-2financialassetsheldfortrading交易性金融資產(chǎn)42.financialliability金
